Christine Mack Swords, Petitioner V Township Of New Buffalo, Respondent

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords,

Petitioner,

 MICHIGAN TAX TRIBUNAL

 

 SMALL CLAIMS DIVISION

v

MTT Docket No.: 25-002895

Township Of New Buffalo, 

Respondent.

NOTICE OF TELEPHONE HEARING

The Tribunal has scheduled a telephone hearing to be conducted as follows. Hearings are 

generally 30 minutes in length. 

HEARING DATE:

November 19, 2026 

HEARING TIME:

11:15 AM Eastern Time

JOIN BY PHONE:

1-248-509-0316

ACCESS CODE:

122943514 

 

This hearing will be held by telephone conference call with the Judge as the host. In order to join 

the hearing, call the phone number listed above at least 5 minutes prior to the hearing time. You 

will then be required to input the access code, followed by # to connect. The Tribunal judge will call 

in and join by phone at the hearing time. Failure to timely call in may result in the placement of a 

party or parties in default.

This is an important legal document. Please have someone translate the document.

Este es un documento legal importante. Por favor, haga traducir este documento.

এটি একটি গুরুত্বপূর্ণ আইনি দলিল, অনুগ্রহ করে কেউ দলিলটিকে অনুবাদ করুন।

.ﻫﺬﺍ ﻫﻮ ﻭﺛﻴﻘﺔ ﻗﺎﻧﻮﻧﻴﺔ ﻫﺎﻣﺔ ﻳﺮﺟﻰ ﻟﺪﻳﻚ ﺷﺨﺺ ﺗﺘﺮﺟﻢ ﺍﻟﻮﺛﻴﻘﺔ

Ito ay isang mahalagang legal na dokumento. Mangyari lamang na magkaroon ng isang tao isalin ang 

dokumento.

Page 2

MTT Docket No. 25-002895

Page 2 of 4

HEARING INFORMATION – PLEASE READ IMMEDIATELY

GENERAL INFORMATION: An impartial hearing will be conducted in accordance with the Michigan Tax 

Tribunal Rules (R 792.10201-R 792.10297) and the Michigan Administrative Procedures Act, MCL 24.201 et 

seq. The Michigan Rules of Evidence and the Michigan Court Rules may be applicable. Parties are expected 

to exercise proper respect and courtesy toward other parties, witnesses, and administrative law judges, which 

includes attending the hearing on time, silencing cell phones, and choosing a quiet, private location to 

participate in the hearing to limit distractions and ensure minimal background noise. The hearing may be 

recorded for notetaking purposes, but the recording is not a formal record, unless otherwise provided for by the 

Tribunal.

REPRESENTATION: You may have an attorney or anyone else of your choice represent you at the hearing. 

The Tribunal does not recommend or appoint representatives for you and will not pay for your representative.

WITNESSES: You may have anyone join you at the hearing to speak in support of your case. However, the 

time to present your case is limited and additional time may not be provided to accommodate witness 

testimony.

DOCUMENTATION: Parties are required to submit all documents in support of their contentions to both the 

Tribunal and the opposing party at least 21 days before the hearing date even if the documents were 

previously submitted to the local Board of Review or the Michigan Department of Treasury. If the 

documents are not timely submitted to both the Tribunal and the opposing party, the documents may be 

excluded. Documents may be submitted to the Tribunal by mail or through the Tribunal’s electronic filing (e-

filing) system. Documents may be sent to the opposing party by mail or by e-mail, if the parties agree to 

submission by e-mail. If sent by mail, the documents must be sent to the opposing party or their authorized 

representative at the address identified in the petition or answer for that party or authorized representative, 

unless the party or authorized representative filed an appearance or other documentation identifying a different 

mailing address. The documents do not need to be resubmitted after the Notice of Hearing if they were 

previously submitted to the Tribunal and the opposing party in this case.

If a hearing had previously been scheduled in this case and adjourned, and the adjournment order indicates 

that the parties are precluded from submitting any further documentary evidence, no further documentary 

evidence will be accepted even if filed and exchanged as indicated above.

INCLUSION OF SUBSEQUENT TAX YEARS: Subsequent tax year assessments are automatically included 

in valuation appeals once the assessment has been established for that tax year. For purposes of 

administrative efficiency, the Tribunal considers this date April 1st. As such, the parties should submit 

documentation and be prepared to discuss subsequent tax year assessments at hearings to be conducted on 

or after April 1st in a subsequent year. If the hearing is to be conducted prior to April 1st in a subsequent year, 

taxpayers are required to file a new petition and, if necessary, protest the subsequent tax year assessment at 

the March Board of Review for that year. 

MOTIONS/REQUESTS: A motion is a written request filed by a party asking the Tribunal to take certain action. 

The following motions and requests may be filed by either party regarding the scheduled hearing. Motions and 

requests may be submitted to the Tribunal by mail or through the Tribunal’s e-filing system. Motions and 

requests may be sent to the opposing party by mail or by e-mail, if the parties agree to submission by e-mail. If 

sent by mail, motions and requests must be sent to the opposing party or their authorized

Page 3

MTT

Page 4

MTT

Page 5

STAT

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that 

Respondent was held in default on October 30, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 4, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords, 

Petitioner,

 MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

ORDER SETTING ASIDE DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that 

Respondent was held in default on October 30, 2025, and the default has been timely 

cured. The documents curing the default can be reviewed through the docket search 

function on the Tribunal’s website at www.michigan.gov/taxtrib by inputting the docket 

number and clicking on the document link next to the line item entry for the documents. 

Therefore,

IT IS ORDERED that the Default is SET ASIDE.

By_________________________________

Patricia L. Halm, Tribunal Chair

Entered: December 4, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

RECEIVED 

NOV 1 2 2025 

erred 

MICHIGAN TAX TRIBUNAL 

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON 

I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Christine Mack Swords 

; 

MICHIGAN TAX TRIBUNAL 

Petitioner(s) 

v 

MTT Docket No. 25002895 

Township of New Buffalo 

Respondent(s) 

MOTION TO SET ASIDE DEFAULT 

1. 

A default was entered against me on October 10, 2025 

and, if applicable, the default 

was extended on 

2. 

Good cause exists to set aside the default because: 

1 did not receive an email noticing me that this appeal had been filed. 

| have checked all 

email files and did not find an email for this appeal. 

3. 

| ask this Tribunal to set aside the default. 

hain DE 

Party/Reéprésentative (sigh here) 

Shalice Northrop 

[Print/type name of person signing] 

| certify that on this date 

| served a copy of this Motion, and any additional documentation, on the 

opposing party or their representative.

Page 2

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

GOVERNOR 

LANSING 

MARLON |. BROWN, DPA 

DIRECTOR 

PROPERTY TAX APPEAL ANSWER FORM 

VALUATION / EXEMPTION / CLASSIFICATION APPEAL 

MTT DOCKET NO, 25-002895 

Section 1: Respondent’s Contact Information 

First Name 

[EN 

Last Name 

Shalice 

R 

Northrop 

Maiting Address {No., Street, P.O. Box or Rural Route) 

17425 Red Arrow Highway 

City or Town 

State 

ZIP Code 

New Buffalo 

Mi 

49117 

Telephone Number 2695870208 

Email Address (do not enter unless you want MTT to send all correspondence via email) 

shalicen@gmail.com 

Section 2: Respondent’s Attorney/Authorized Representative’s Contact Information 

First Name 

M.E 

Last Name 

Firm Name (If any) 

Mailing Address (No., Street, P.O. Box or Rural Route) 

City or Town 

State 

ZIP Code 

Telephone Number 

Email Address (do not enter unless you want MTT to send ail correspondence via email) 

Section 3: Subject Property Information 

Does the subject property have a Principal Residence Exemption of 60% or more? 

Yes 

a No 

Are the parcels listed by Petitioner contiguous or adjoining? 

If not, list which parcels adjoin one another.

Page 3

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Section 4: Explain Your Answer to this Appeal 

This property is valued at market value. See enclosed ECF and Land Value analysis 

Section 5: Jurisdictional Issues 

iF PETITIONER IS APPEALING THE TRUE CASH AND/OR TAXABLE VALUES 

Did Petitioner protest the assessment at a Board of Review (BOR)? 

Yes 

[No 

If yes, check which 8OR Petitioner attended: 

March 

Od July 

[] Becember 

if no, was the Notice of Assessment properly sent to Petitioner prior to the March BOR? |) ves 

[No 

*Submit a copy of the Notice of Assessment with the Answer. 

If the July or December BOR revised the assessment(s) at issue, did it have authority? [ma] Yes 

[I] No 

If yes, cite the Board's authority. 

Was the assessment(s) at issue established as the result of 

a clerical error or mutual mistake of fact? [0] Yes 

O No 

If yes, expfain 

Is Petitioner appealing from a State Tax Commission Order? 

ves 

One 

if so, what Is the Issue date?

Page 4

STATE OF MICHIGAN 

GRETCHEN WHITMER 

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS 

MARLON I. BROWN, DPA 

GOVERNOR 

LANSING 

DIRECTOR 

Did Petitioner request a Poverty Exemption at a BOR? [J Yes 

CI Ne 

If Yes, check which BOR Petitioner attended: [] March 

[] July 

O December 

List the date the BOR denied Petitioner's Poverty Exemption: 

IF PETITIONER IS APPEALING THE DENIAL OF AN EXEMPTION 

OTHER THAN POVERTY, PRINCIPAL RESIDENCE, OR QUALIFIED AGRICULTURAL EXEMPTIONS 

Did Petitioner request the exemption at a BOR? [Hm] Yes 

[Hm] No 

If Yes, check which BOR Petitioner attended: | March 

Od July 

O December 

Tax Year(s) denied: 

List the date the exemption was denied: 

What statutory section did Petitioner request the subject property be exempt? 

IF PETITIONER IS APPEALING THE CLASSIFICATION OF PROPERTY 

What do you believe the classification should be: 

Real 

Personal 

(check one) 

a 

Agricultural 

Commercial 

Industrial 

Residential 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Section 6: Valuation Information *use the multiple parcel form for additional, contiguous parcels. 

Parcel Identification Number: 

11-39-2501-0046-01-0 

Classification of Property: 

Real 

Personal 

(check one) 

Agricultural 

Commercial 

Industrial 

Rosier! 

Timber-Cutover 

Developmental 

Utility 

(check one) 

Current Assessed Value (also known as State Equaized Value) as established by the BOR: 

1339900 

Current Taxable Value as established by the BOR: 

1282746 

What do you believe is the fair market value (also known as True Cash Value)? 

2565492 

Multiply the True Cash Value by .6 and enter here. This is your contention of Assessed Value. 

1282746 

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Page 5

parcel Number: 

39-2501-0046-01-0 

Jurisdiction: 

NEW BUFFALO TOWNSHIP 

County: Berrien 

Printed on 

11/04/2025 

{Grantor 

Grantee 

Sate 

Sale 

Inst. 

Terms of sate 

Liber 

Verified 

[Prent. 

Price 

| 

Date 

Type 

[ 

‘& Page 

1:3% 

Trans. 

GOLFMORE ESTATES INC 

Swords MichaeT 

& Christin] 

146,005 

09/17/2020 

Wb 

‘03-ARM'S LENGTH 

1329171949 

DEED 

100 

{Property Address 

Class: RESIDENTIAU-IMPRO Zoning: NG] 

Building Permit(s) 

Date 

Number 

Status 

45304 PUTTERS LN 

SChoGTT

Page 6

Res

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

NOTICE OF FILING

TAKE NOTICE that a Small Claims answer has been filed and the electronic copy of the 

answer can be reviewed by utilizing the Docket Lookup on the Tribunal’s website. 

Unless Respondent was defaulted, this case is ready to be scheduled for a Small 

Claims hearing and will be scheduled in the normal course of scheduling. You will 

receive a Notice of Hearing from the Tribunal by e-mail if you have identified an email 

address in the petition or other documentation. The Notice of Hearing will inform you of 

the date, time, and location of your hearing (note that your hearing will likely be 

conducted by telephone). Please read the Notice of Hearing as it includes important 

information.

EVIDENCE: Parties are required to submit all evidence to the Tribunal and send a copy 

to the opposing party at least 21 days before the hearing date even if the documents 

had been submitted to the local Board of Review or the Michigan Department of 

Treasury. If the documents are not timely submitted to the Tribunal and served on the 

opposing party, the documents may be excluded. Documents may be filed with the 

Tribunal by mail or through the Tribunal’s e-filing system. Documents may be sent to the 

opposing party by mail or by e-mail, if the parties agree to service by e-mail.

Users who file documents with the Michigan Tax Tribunal are advised that filed 

documents are public records and will appear for public viewing on the Tax 

Docket Lookup. Users who file documents are responsible for ensuring sensitive or 

personal identifying information is withheld or redacted. See TTR 209. If a user wishes 

to file a document for consideration by the Michigan Tax Tribunal and prevent its 

publication on the Tax Docket Lookup, the user MUST file a Motion for Protective Order 

under MCR 2.302(C)(8). If a Protective Order is issued, documents covered by the 

Order will not be published. Documents filed prior to the issuance of a Protective Order 

will be published.

The responsibility for excluding or redacting personal identifying information (PII) from 

all documents filed with or offered to the Tribunal rests solely with the parties and 

their attorneys. The Tribunal is not responsible for or required to review, redact, or 

screen documents at the time of filing for PII whether filed electronically or on paper. A 

party, representative, or interested person (i.e. third party not part of an appeal) may 

request that the Tribunal redact PII contained in a previously-filed document by

Page 2

MTT Docket No. 25-002895

Page 2 of 6

submitting a Request for Redactions. The Request for Redactions form will be 

available on the Entire Tribunal and Small Claims pages of our website. 

Alternate Dispute Resolution Options

INFORMAL SETTLEMENT CONFERENCE: Parties have the option of handling this 

case through an informal settlement conference. An informal settlement conference 

is a meeting between the parties and/or their representatives to discuss the issues in a 

case in an effort to settle the case. This process may be an alternative to a hearing with 

a judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

NOTE: The parties may not request an informal settlement conference to discuss an 

appeal of a principal residence exemption that was denied by either the Michigan 

Department of Treasury or a County. Also, state taxes levied by the Michigan 

Department of Treasury, such as income taxes, are not subject to the informal 

settlement conference process.

MEDIATION: Parties have the option of handling this case through mediation. 

Mediation is a voluntary process where a mediator facilitates communication between 

the parties, assists in identifying issues, and helps explore solutions to promote a 

mutually acceptable settlement. This process may be an alternative to a hearing with a 

judge and may result in the parties’ filing a Joint Stipulation for Entry of Consent 

Judgment. Visit the Tribunal’s ADR webpage for more information.

If you have any questions, please contact the Tribunal by phone at (517) 335-9760 or 

email taxtrib@michigan.gov.

By: Tribunal Clerk

Entered: December 4, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

NOTICE OF

Page 4

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.i 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 30, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

i “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

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MTT Docket No. 25-002895

Page 2 of 6

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords,

Petitioner, MICHIGAN TAX TRIBUNAL

 SMALL CLAIMS DIVISION

v

 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

ORDER OF DEFAULT

The Tribunal has reviewed the file in the above-captioned case and finds that:

Respondent has failed to file an answer. See TTR 281. Respondent must file an 

answer within 14 days of the entry of this order. Small Claims answer forms can be 

found on our website at www.michigan.gov/taxtrib. 

Therefore,

IT IS ORDERED that Respondent is HELD IN DEFAULT.

IT IS FURTHER ORDERED that the defaulted party shall cure the default, as indicated 

above, within 14 days of the entry of this order.ii 

Failure to comply with this order will result in the defaulted party being required to file a 

motion to set aside the default (with appropriate filing fee).

By:_______________________________

Entered: October 30, 2025

Patricia L. Halm, Tribunal Chair

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

ii “A submission by mail is considered filed on the date indicated by the United States Postal Service 

postmark on the envelope containing the submission. A submission without a postmark or with an illegible 

postmark is considered filed on the date the submission is received by the tribunal. A submission by 

commercial delivery service is considered filed on the date the submission is given to the commercial 

service for delivery to the tribunal as indicated by the receipt date on the package containing the 

submission. A submission by personal service is considered filed on the date the submission is received. 

A submission through the tribunal’s e-filing system by 11:59 p.m. on a business day is considered filed on

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MTT Docket No. 25-002895

Page 4 of 6

that business day. A submission by email to the email address designated by the tribunal by 11:59 p.m. 

on a business day is considered filed on that business day. A submission on a Saturday, a Sunday, or a 

holiday is considered filed on the following business day, as provided by section 35a of the tax tribunal 

act, MCL 205.735a.” TTR 225(5)

Page 5

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST.,

Page 6

MTT

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Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Christine

M.I.

Mack

Last Name/Company Name

Swords

Mailing Address (No., Street, P.O. Box or Rural Route)

45304 Putters Lane

City or Town

New Buffalo

State

Michigan

ZIP Code

49117

Telephone Number

517-881-0282

Fax Number

E-mail Address

swordschristy@hotmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

45304 Putters Lane

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

New Buffalo

Michigan

49117

Taxing Authority (City or Township)

Township Of New Buffalo (BERRIEN)

County 

Berrien

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The property was assessed higher than any property has ever sold for in our neighborhood and more than the house is worth

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 11-39-2501-0046-01-0

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

1339900

Current Taxable Value as established by the BOR:

1282746

What do you believe is the fair market value (also known as True Cash Value)?

1800000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Christine Swords

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 15, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

MARLON I. BROWN, DPA

DIRECTOR

MICHIGAN TAX TRIBUNAL · 611 W. OTTAWA ST., LANSING, MI 48933 · 517-335-9760

PO BOX 30232, LANSING, MI 48909 · Other Carriers: 2407 N. GRAND RIVER AVE., LANSING, MI 48906

Christine Mack Swords,

Petitioner,

MICHIGAN TAX TRIBUNAL

SMALL CLAIMS DIVISION

v 

MTT Docket No. 25-002895

Township Of New Buffalo,

Respondent.

NOTICE OF DOCKET NUMBER

TAKE NOTICE that a Small Claims petition has been filed and the above-noted docket 

number has been assigned to that petition. The assignment of the docket number does 

not mean that the Tribunal has authority over the petition or that the petition complies 

with the Tribunal’s rules. The docket number needs to be included on all documents 

submitted in this case.

Respondent shall file an answer to the petition within 28 days of the issuance of a 

copy of this Notice to Respondent. Tribunal answer forms are available on our 

website at www.michigan.gov/taxtrib. Respondents must utilize the appropriate answer 

form. Failure to file the answer within the 28-day time frame may result in the 

placement of Respondent in default, as provided by TTR 281. Further, an electronic 

copy of the petition can be reviewed by utilizing the Docket Lookup Search on the 

Tribunal’s website.

By: __Tribunal Clerk_____

Entered: September 15, 2025

PROOF OF SERVICE

I certify that a copy of the foregoing was sent on the entry date indicated above to the 

parties or their attorneys or authorized representatives, if any, utilizing either the mailing 

or email addresses on file, as provided by those parties, attorneys, or authorized 

representatives.

By: Tribunal Clerk

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

BARD OF REVIEW USE ONLY 

RUCTIONS: Incorporate a copy of this form and the assigned number in the Board of Revi 

i 

lew minutes 

| Parcel Code 

39-2501-0046-01-0 

1. ASSESSED VALUE 

Dis 

Denied 

[1] 

Assessed yalue Changed From: 

2 

jon by Board of Review. The Board of Review must state the reason for its action below. 

Pi 

leppealed by May 31. Agricultu 

Record of Vote - Boarglor three member TL 

oer 

Chairperson: 

[[1ves 

[J no 

Lt 

Member: 

& YES 

J no 

— 

Member: 

[1 ves 

A 

Reason for Board Action: 

NO 

OC INLC 

sion of the Board of Review regarding tentative assessed valu 

disagree with the deci 

you 

0.Box 30232, Lansing, Mi. 48909. Commercial Real, Industrial Real, 

ral Real, Residential Real, Timber - Cut Ove 

Tribunal. Michigan Tax Tribunal form: 

Jedim Qnveled 

0 i 

Developmental Real, 

r Real, and Agricultural Personal Property may be appealed 

, Commercial Personal, Industrial P 

5 are available at www.michigan 

gov! 

petition with the Michigan Tax Tribunal at 

ie, you may appeal that decision by filing a 

ersonal and Utility Personal Property may be 

by July 31. The petition must be fled on 

Maxirib. 

lo Michigan Tax Tribunal for r or a form approved by the Michigan Tax 

2. TENTATIVE TAXABLE VALUE 

ion by Board of Review. The Board of Review must state the reason for its a 

Dispositi 

[J 

Deried 

0 

ction below. 

Chairperson: 

[] YES 

Initials 

Tentative Taxable Value Changed From: 

1,282,746 

To: 

\ 

Member: 

[] Yes 

[J no 

— 

Record of Vote - Board or three member committee of board. 

[J 

no 

Member: 

[] 

YE s 

[1] 

no 

Initials 

If you disagree with the d 

IP.0.Box 30232, Lansing, Mi. 

Lppealed by May 31. Agri 

Reason for Board Action: 

| for or a form approve d by the Michigan Tax Tribunal. Mi 

ji. 48909. Commercial Real, Indus! 

i 

L 

or - Cut Over Real, and Agricultural Personal Property may 

lichigan Tax Tribunal forms are available 

be appealed by 

at www.michigan.gov/ 

lon a Michigan Tax Tribunal 

Record of Vote - Board or three 

3. CLASSIFICATION 

Eo 

Disposition by Board of Review. The Board of Review must state the reason for its action below. 

[J 

Denied 

[0 

Classification Changed From: 

401 

To: 

member committee of board. 

Member: 

[1 Yes 

[1 NO—] 

3 

NO 

Chairperson: [] YES 

0 No— 

Member: 

[] YES 

a 

Reason for Board Action: 

you 

disagree with the decision of the Board of Review regarding classification, appeal is made by sending Form 2167 to the State Tax Commission, P.O. Box 30471, Lansing, 

Mi. 48909 

by June 30. 

you 

4. QUALIFIED AGRICULTURAL PROPERTY EXEMPTION 

: 

) 

[ Disposition by Board of Review. The Board of Review must state the reason for its action below. 

O 

Exemption Request Denied 

[=] Exemption percent modified from 

% To: 

3 

Record of Vole - Board or three ‘member committee of board. 

\ 

2 

1) 

NO 

i 

: 

; 

Veo © [Wing © Susi 

iNeTIbaNn 

0 ves 

pict 

Chairperson: [J ves 

[J NO —— 

Member: 

ee 

ed 

sud 

Review regarding 

Michigan Tax Tribunal, P.O. Box 30232, Lansing, Mi. 

- 

i 

ative 

abl ale, you ust pos 

hat decison by fg 

8 Pe 

WELTL 

hf 

i 

3 

Hat Be 

ent 

fo 

on 

Michigan Ts Tone om or 

0 

5p 

the el 

at dace 

vl Mitgan Tax Trunal forms are 

alate 

www.michigan. 

haxtrid. 

d 

i 

TE

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

ichigan 

6 18 (Rev, 

17 

Treasury 

12 

Petition to Board of 

is fo, rm is issued under the authority 

the State Tax Commis 

Review 

of PA. 206 of 1893, as amended. 

Fill 

EF oleat to the Boa 

eel 

ing 1s voluntary, however you may not appeal to the Michiga 

TO BE COMPLETED BY OWNER OR OWNER'S AGENT 

03/14/2025 

01:43 

PM 

L-4035 

in Tax Tribunal or 

Swner's Name (Please Print or Type) 

Swords Michael & Christine 

Fatiioners Name (I Ger han Owner. Please Print or Type) 

Township or City 

New Buffalo Township 

County 

Berrien 

The undersigned protests the assesset d value andlor the tentative taxable value and/or the property 

andlor the 

property 

the following described property: 

Property Identified (Parcel code required. Property addr 

39-2501-0046-01-0 

ross 

& le 

45304 PUTTERS LN 

gal description optional) : 

1 Qualifed Agricultural 

protested ltem 

[1 Assessed Value 

a 

PROTEST OF ASSESSMENT 

1. 

for a protest of assessed valu 

(Complete this section 

[ Classification 

Property Exemption 

Tentative Taxable Value 

e and/or tentative taxable value) 

Per ,339,900 

Gwner's Estimated True Cash Value 

entative Taxable Value 

1,282,746 

2. 

PROTEST OF CLASSIFICATION 

(Complete this section for a request to change 

with section 211.34c of the Michigan Compiled 

that property's status as a homeowner's principal 

ent roll: 

the classification. The Boal 

Laws. The Board of Review 

| residence or qualified ag 

rd of Review must make their decision regarding classification in accordance 

shall not be influenced by the effect that a particular classification has on 

ricultural property.) 

Classification of property on this year's assessm! 

Classification should be: (Please check one of the. following) 

[J 

Agricultural 

[J commercial 

3. PROTEST OF EXEMPTIO! 

(If the assessor has 

of 

the owner may appeal this action to the March Boat 

EXEMPTION FROM THE 18 SCHOOL OPERATI 

alified agricultural “exemption gi 

4. 

REASON FOR PROTEST 

[state reason(s) for protest of asses 

401 

[J Industrial 

[J Residential 

N FOR QUALIFIED AGRIC 

denied or changed the percentage 

rd of Review. 

ING MILLS FOR 

ranted by assessor: (Enter 0 if 

sed value and/or the tentati 

pasted 

ClTimber Cutover 

{0 tity (Personal Property Only) 

[CDevelopmental 

ULTURAL PROPERTY 

lis of local school operating tax for qualified agricultural property, 

ER ORACT UPON THE 

m the 18 mil 

OF REVIEW HAS NO AUTHORITY TO CONSID! 

‘by Qwner (Enter 300 

if full 

\ 

'S PRINCI 

the exemption fro 

THE BOARD 

HOMEOWNER" 

PAL RESIDENCE PROPERTIES.) 

exemption is denied) 

ve taxable value andlor classifica! 

CERTIFICATION 

Signature 

Address

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

I am writing to appeal the 2025 assessment for our newly constructed home in the 

Golfmore Estates neighborhood located in the Village of Grand Beach in New Buffalo 

Township, Michigan. I was unable to prepare a comprehensive appeal for the board 

because I was in Florida for several months, taking care of elderly parents, when the 

assessment was completed and my appeal was denied. 

Our home is new construction, and it was assessed at $1,339,900 with a taxable value of 

$1,282,746. We are assessed much higher than any house in our neighborhood. Recent 

sales in Golfmore Estates include: 

Address 

 Sale Price 

Date 

Square 

amenities 

Footage 

45311 Putters 

 

1,850,000 

6/21/23

4387

5 beds 6 baths 

45302 Putters 

 

1,180,000 

1/14/22

3100

4 beds, 4 baths 

45318 

Fairway 

 

2,070,000 

9/6/24

6000

6 beds, 5 baths 

pool 

45316 

Fairway 

 

1,820,000 

7/25/24

4800

4 beds, 5 baths 

pool 

45317 

Fairway 

 

1,090,000 

8/7/20

3284

4 beds, 4 baths 

pool 

45321 

Fairway 

 

915,000 

9/1/23

4282

3 beds 3 baths 

pool 

 

The two most recent sales were built to be used for short-term rentals, and the village of 

Grand Beach is currently revisiting the rules for short-term rentals, as many residents 

would like to restrict or eliminate them altogether. It is my understanding that the ability to 

rent increases the value of a home. In addition, there is an eight-bedroom house on the 

market in our neighborhood, which is being advertised for purchase as a potential short-

term rental for just under $ 2,000,000. It has been on the market for 8 months. 

Our home is 5,879 sq ft, consisting of 3,591 sq ft on the 1st floor and 2,288 sq ft on the 2nd 

floor, with an additional 1,271 sq ft of finished space over the garage. Most of the walls in 

the area over the garage are 3-5 feet tall with angled ceilings. We're using a room as a 

bedroom, but due to the angled ceilings, there is no closet, so it technically can't be called 

a bedroom. Our house is five bedrooms with 5.5 baths with one of the bathrooms over the 

garage.

Page 2

With the exception of lake front houses, our house has been assessed higher than most 

houses in the old Grand Beach neighborhood and Eifel tower neighborhood. These 

neighborhoods are closer to the beach and typically sell for more and have higher values. 

Address 

 Sale Price 

Date 

square 

locn 

amenities 

footage 

46318 Station Rd 

 

985,000 

3/31/25

2163

GB 

4 beds 2 baths pool 

51222 E Arnold Dr 

 

1,200,000 

3/14/25

4204

Eiffel 

pool 7 beds 5.5 baths 

46107 Ely Ave 

 

800,000 

12/20/24

3671

old GB 

7 beds 4 baths 

51007 Lake Park 

Drive 

 

2,810,000 

12/18/24

5524

eiffel 

lakefront, 7 beds, 8 baths pool .7 

acre lot 

46015 Lake View 

Ave 

 

2,750,000 

11/15/24

3577

Old GB 

lakefront, 5 beds, 5 baths 

46111 Glenwood 

 

1,500,000 

11/4/24

2300

Old GB 

4 beds bunk room 3 baths pool 

pool house very close to beach 

51005 Lake Park 

Drive 

 

3,600,000 

3/8/24

12138

eiffel 

lakefront, 8 beds, 12 baths pool 

.7 acre lot 

51325 Erich Ln 

 

1,500,000 

11/9/23

6923

Eiffel 

4 beds 5 baths pool hot tub close 

to beach 

50111 Deer Park 

 

3,700,000 

8/10/22

6376

Eiffel 

7 beds 9 baths pool close to 

beach well known architect, all 

brick construction very private 

1.6 acre lot 

52103 Main Drive 

 

1,900,000 

6/17/22

4817

Eiffel 

4 beds 4 baths , high end finishes 

dog wash gym ets close to beach 

52114 Lake Park Dr 

 

2,699,000 

6/10/22

6287

eiffel 

across the street from the lake, 

lake views 4 beds 5 baths 

52115 Main Dr 

 

2,500,000 

10/23/20

5256

Eiffel 

4 beds 5 baths pool close to 

beach 1.2 acre lot 

52216 Main Dr 

 

1,650,000 

4/30/18

6616

Eiffel 

6 beds, 5 baths pool close to 

beach

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.

Page 1

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

PROPERTY TAX APPEAL PETITION FORM

VALUATION / EXEMPTION / CLASSIFICATION APPEAL

MOAHR DOCKET NO. 

Do not use this form to appeal Principal Residence Exemption, Qualified Agricultural Exemption, Special Assessment, or Non-Property tax 

disputes.

Pursuant to Michigan Tax Tribunal Rule (TTR) 277(3), you MUST submit a copy of the notice giving rise to the appeal (e.g. Board of Review 

Decision or Notice of Uncapping) with this Small Claims Petition, if applicable. If you do not submit this document, you may be held in default.

Section 1: Petitioner’s Contact Information

Filer Type: Individual 

First Name

Christine

M.I.

Mack

Last Name/Company Name

Swords

Mailing Address (No., Street, P.O. Box or Rural Route)

45304 Putters Lane

City or Town

New Buffalo

State

Michigan

ZIP Code

49117

Telephone Number

517-881-0282

Fax Number

E-mail Address

swordschristy@hotmail.com

Section 2: Petitioner’s Attorney/Authorized Representative’s Contact Information

First Name

M.I.

Last Name

Firm Name (if any)

Address (No., Street, P.O. Box or Rural Route)

City or Town

State

Michigan

ZIP Code

Telephone Number

Fax Number

E-mail Address 

Section 3: Subject Property Information

How many parcels are you appealing?

1

If you are appealing more than one parcel, are they contiguous or adjoining? 

 *If no, you must file separate appeals for each non-contiguous or non-adjoining parcel.

Property Address (No., Street, City, ST, ZIP) [If multiple, list first property’s address]

45304 Putters Lane

Page 2

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

New Buffalo

Michigan

49117

Taxing Authority (City or Township)

Township Of New Buffalo (BERRIEN)

County 

Berrien

Section 4: Issues Being Appealed (check all that apply)

True Cash and Taxable Value, Taxable Value Only (calculation)

 

Section 5: Explain the Reason for this Appeal

The property was assessed higher than any property has ever sold for in our neighborhood and more than the house is worth

Section 6: Jurisdictional Issues

Year(s) you are appealing:

2025

Did you protest the assessment at a Board of Review (BOR)? Yes

If Yes, check which BOR you attended AND upload the BOR decision: March

If No, check the applicable reason(s):

Did you request a Poverty Exemption at the BOR? 

If Yes, check which BOR considered your application AND upload the BOR decision: 

 March  July  December

If No, explain why:

Section 7: Valuation Information *Use the multiple parcel form for additional, contiguous parcels.

Parcel Identification Number: 11-39-2501-0046-01-0

Classification of Property:

Real

Residential

Page 3

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Current Assessed Value (also known as State Equalized Value) as established by the BOR:

1339900

Current Taxable Value as established by the BOR:

1282746

What do you believe is the fair market value (also known as True Cash Value)?

1800000 

Multiply the True Cash Value by .5 and enter here. This is your contention of Assessed Value (also known as State Equalized Value).

If you believe the Taxable Value differs from your contention of Assessed Value, enter your contention of Taxable Value.

Section 8: Classification Information *Only the MI Dep’t of Treasury may appeal this issue to the Tribunal*

Parcel Identification Number:

 

Current Classification of Property as established by Board of Review:

What do you believe is the property’s classification?

If improved property, how is the property currently being used?

If improved property, for what use was the property designed?

Fee Information

Does the subject property have a Principal Residence Exemption of at least 50% as of the date of the filing of this petition?

Yes

Are you appealing ONLY the denial of a Poverty Exemption?

No

If you answered yes to either or both of these questions, you are not required to pay any filing fees.

The filing fee is based on the greater of the State Equalized Value or Taxable Value in contention. If you are appealing more than one parcel, the parcel with the 

highest State Equalized Value or Taxable Value in contention will be used to determine your filing fee, plus $25.00 will be added for each additional parcel being 

appealed, not to exceed a total filing fee of $1,000.

If your property is residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $125.00

$100,000.01 to $500,000.00 $200.00

$Over $500,000.00 $300.00

If your property is NOT residential property (see MCL 205.762) and

the State Equalized Value or Taxable Value in contention is: Filing Fee is:

$100,000.00 and under $250.00

* Plus $25.00 for each additional parcel, as indicated above.

If your property is NOT residential property and the State Equalized Value or Taxable Value in contention is $100,000.01 or greater the appeal does not qualify for 

Small Claims. Therefore, an Entire Tribunal petition must be filed.

Page 4

STATE OF MICHIGAN

GRETCHEN WHITMER

GOVERNOR

DEPARTMENT OF LICENSING AND REGULATORY AFFAIRS

LANSING

ORLENE HAWKS

DIRECTOR

Electronic Signature *Typing your name below will serve as your signature

Petitioner or Attorney/Authorized Representative’s Signature: 

/s/ Christine Swords

These are text excerpts, not the complete document. Text recognition and reading order can contain errors. Check the PDF for complete wording, formatting, and context.